Civic Intelligence

West Hawaii Dance Theatre

EIN 99-0304460 • 501(c)3 • Kailua Kona, HI

Profile

West hawaii dance theatre and academy transforms individuals and builds community by providing a comprehensive educational dance and theatre program on the big island of hawaii.

74-5626 Alapa Street Unit 15Kailua Kona, HI 96740

whdt.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

85th percentile

45%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$249,921

Up $77,270 (+45%) from 2023

Liabilities

Down

$70,751

Down $6,991 (-9.0%) from 2023

Net Assets

Up

$179,170

Up $84,261 (+89%) from 2023

Revenue

Up

$463,076

Up $89,890 (+24%) from 2023

Expenses

Up

$378,815

Up $48,407 (+15%) from 2023

Net Income

Up

$84,261

Up $41,483 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200KAssets 2010: $3,587Liabilities 2010: $196,796Net Assets 2010: -$193,2092010Assets 2011: $1,218Liabilities 2011: $193,995Net Assets 2011: -$192,7772011Assets 2012: $1,607Liabilities 2012: $194,9792012Assets 2013: $410Liabilities 2013: $186,355Net Assets 2013: -$185,9452013Assets 2014: $3,234Liabilities 2014: $186,172Net Assets 2014: -$182,9382014Assets 2015: $4,457Liabilities 2015: $180,741Net Assets 2015: -$176,2842015Assets 2016: $20,431Liabilities 2016: $174,750Net Assets 2016: -$154,3192016Assets 2017: $24,433Liabilities 2017: $165,080Net Assets 2017: -$140,6472017Assets 2018: $31,205Liabilities 2018: $163,640Net Assets 2018: -$132,4352018Assets 2019: $41,438Liabilities 2019: $127,140Net Assets 2019: -$85,7022019Assets 2020: $112,320Liabilities 2020: $124,478Net Assets 2020: -$12,1582020Assets 2021: $132,818Liabilities 2021: $113,972Net Assets 2021: $18,8462021Assets 2022: $133,983Liabilities 2022: $81,852Net Assets 2022: $52,1312022Assets 2023: $172,651Liabilities 2023: $77,742Net Assets 2023: $94,9092023Assets 2024: $249,921Liabilities 2024: $70,751Net Assets 2024: $179,1702024

Highlighted filing

2024

Assets$249,921
Liabilities$70,751
Net Assets$179,170

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $113,254Expenses 2010: $107,105Net Income 2010: $6,1492010Revenue 2011: $97,227Expenses 2011: $96,795Net Income 2011: $4322011Revenue 2012: $124,620Expenses 2012: $125,215Net Income 2012: -$5952012Revenue 2013: $135,893Expenses 2013: $128,466Net Income 2013: $7,4272013Revenue 2014: $145,895Expenses 2014: $142,888Net Income 2014: $3,0072014Revenue 2015: $162,771Expenses 2015: $156,117Net Income 2015: $6,6542015Revenue 2016: $224,326Expenses 2016: $202,362Net Income 2016: $21,9642016Revenue 2017: $283,630Expenses 2017: $269,957Net Income 2017: $13,6732017Revenue 2018: $306,786Expenses 2018: $298,574Net Income 2018: $8,2122018Revenue 2019: $366,072Expenses 2019: $319,339Net Income 2019: $46,7332019Revenue 2020: $251,928Expenses 2020: $178,384Net Income 2020: $73,5442020Revenue 2021: $240,819Expenses 2021: $209,815Net Income 2021: $31,0042021Revenue 2022: $297,487Expenses 2022: $291,113Net Income 2022: $6,3742022Revenue 2023: $373,186Expenses 2023: $330,408Net Income 2023: $42,7782023Revenue 2024: $463,076Expenses 2024: $378,815Net Income 2024: $84,2612024

Highlighted filing

2024

Revenue$463,076
Expenses$378,815
Net Income$84,261

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.71$1.79$4.63$3.79$0.84
2023Detailed filing. Detailed filing data is available for this year.$1.73$0.78$0.95$3.73$3.30$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.82$0.52$2.97$2.91$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.33$1.14$0.19$2.41$2.10$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.12$1.24$0.12$2.52$1.78$0.74
2019Detailed filing. Detailed filing data is available for this year.$0.41$1.27$0.86$3.66$3.19$0.47
2018Detailed filing. Detailed filing data is available for this year.$0.31$1.64$1.32$3.07$2.99$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.24$1.65$1.41$2.84$2.70$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.20$1.75$1.54$2.24$2.02$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.04$1.81$1.76$1.63$1.56$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.03$1.86$1.83$1.46$1.43$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.00$1.86$1.86$1.36$1.28$0.07
2012Summary only. Only limited summary data is available for this year.$0.02$1.95$1.25$1.25$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$1.94$1.93$0.97$0.97$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$1.97$1.93$1.13$1.07$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 14, 2025
Return Version
2024v5.0
Gross Receipts
$472,361
Mission and Program Overview

Mission

Promotion of dance

West hawaii dance theatre and academy transforms individuals and builds community by providing a comprehensive educational dance and theatre program on the big island of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$63,446$145,043▲ $81,597
Savings and Temporary Cash Investments$95,000$91,207▼ $3,793
Land, Buildings, and Equipment, Net$14,205$13,671▼ $534
Loans From Officers Directors$27,415$12,415▼ $15,000
Total Assets$172,651$249,921▲ $77,270
Liabilities
Mortgage Notes Payable Secured by Investment Property$43,421$42,030▼ $1,391
Other Liabilities$6,906$16,306▲ $9,400
Total Liabilities$77,742$70,751▼ $6,991
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$94,909$179,170▲ $84,261
Total Net Assets Fund Balance$94,909$179,170▲ $84,261
Total Liabilities and Net Assets / Fund Balance$172,651$249,921▲ $77,270

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$78,546$78,546
Leasehold Improvements$13,671$3,781$17,452
Compensation and Service Providers

Board Members and Trustees

NameTitle
David BreachPresident
Vicki RoweSecretary
Sara MurrayVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$91,637
Program Service Revenue
$351,371
Investment Income
$3,631
Other Revenue
$16,437
All Other Contributions
$91,637
Change in Net Assets
$84,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$378,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$213,429$33,716-$247,145
Occupancy$48,165$5,351-$53,516
Fees for Services Accounting-$9,308-$9,308
Travel$4,204--$4,204
Insurance-$2,767-$2,767
Information Technology$1,013$1,014-$2,027
Office Expenses$933$933-$1,866
Interest$883$294-$1,177
Advertising$480$160-$640
Depreciation Depletion$534--$534
Other Expenses$3,422$108-$108
Total Functional Expenses$325,164$53,651$0$378,815
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,346
Fundraising Direct Expenses$4,379
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hoku Concert$15,346$15,346$4,379$10,967
Total Events$15,346$15,346$4,379$10,967
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$27,415$12,415▼ $15,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advance Payments$11,250
Credit Cards Payable$5,056
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board of directors receives an electronic copy of the form 990 to approve prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

Any issue relative to a conflict of interest or perception of a conflict of interest shall be determined by the board of directors. Directors shall have no substantial financial interest in or be engaged in an official capacity in any business undertaken by the nonprofit organization by which she or he may stand to benefit directly.

Form 990, Page 6, Part VI, Line 15A

Compensation is determined by independent members of the board of directors set through approved industry standards.

Form 990, Page 6, Part VI, Line 15B

Compensation of officers is determined by an independent resolution of the board of directors. Compensation must be reasonable and given in return for services actually rendered to or for the organization.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
West Hawaii Dance Theatre
EIN
99-0304460
Phone
8083298876
Address
74-5626 ALAPA STREET UNIT 15, KAILUA KONA, HI 96740

Signing Officer

Name
David Breach
Title
President
Phone
8083298876
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Breach
Formed
1993
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
30

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

West hawaii dance theatre & academy transforms individuals and builds community by providing a comprehensive educational dance and theatre program on the big island of hawaii. For more than 30 years, whdta's exceptionally diverse and family friendly program has included daily classes in multiple dance disciplines, workshops, outreach programs, performance opportunities, and guest artist residencies. We strengthen arts education to all learners by exposing youth to careers paths that are not addressed in traditional classroom settings & support individuals of all ages and abilities who perhaps did not have this opportunity in their youth. Dance fosters & celebrates the artistic expression of our diverse cultures and communities which result in enriched vibrant human spirits. Whdt fosters creativity, self-esteem, courage, and discipline though individual attention and mentoring resulting in enriched human spirits and responsible community citizens. It is respected for its excellence, innovation and social responsibility by adhering to the "fine" goals and standards: (f)oster creativity & courage; (i)nspire by mentoring and performance opportunities; (n)urture self-esteem and relationships; and (e)mpower by dance & theatre education. Whdt students graduate to pursue professional dance careers or degrees in dance, theatre, and fine arts. Former students have returned to whdt to give back to our community by teaching, performing and providing administrative support.

Form 990, Page 2, Part III, Line 4A

Comprehensive, graded, educational dance and theatre program serving students throughout communities in west hawaii, including a pre- professional track, performance opportunities, and guest artist workshops. Bi-annual stage performances utilize professional guest performing artists who mentor students and perform with them. Productions have included full- length ballets, such as the nutcracker, giselle, don quixote, and swan lake. Excerpts from each stage performance are taken to community venues, including senior living facilities and community gathering places. Dance classes and workshops in ballet, modern jazz, and street dance for various students in kona, waimea, and kohala. Performances are also an integral part of whdta's training program and are a result of the graded educational dance program. Theatrical productions are offered twice a year and include professional guest artists. Productions have included full length ballets such as "the nutcracker," "sleeping beauty," "don quixote," "coppelia,- and "swan lake," to name a few. Mini community outreach performances are also scheduled, when possible, at venues including senior living facilities, shopping centers, and other community partners.

Form 990, Part IX, Line 11G

Administrative support 33,716 33,716 0 boutique management 3,000 0 0 class assistants 615 0 0 costume designers 120 0 0 dance artist/educator 72,428 0 0 guest artist/educator 1,863 0 0 performance management 8,589 0 0 pianist 3,100 0 0 social media manager 3,125 0 0 guest performing artists 12,900 0 0 choreographer 5,400 0 0 contract & professional fees 8,707 0 0 bemer sales/instruction 1,122 0 0 gyrotonic educator 58,744 0 0 total 213,429 33,716 0

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IRS990/MissionDesc0WEST HAWAII DANCE THEATRE & ACADEMY TRANSFORMS INDIVIDUALS AND BUILDS COMMUNITY BY PROVIDING A COMPREHENSIVE EDUCATIONAL DANCE AND THEATRE PROGRAM ON THE BIG ISLAND OF HAWAII. FOR MORE THAN 30 YEARS, WHDTA'S EXCEPTIONALLY DIVERSE AND FAMILY FRIENDLY PROGRAM HAS INCLUDED DAILY CLASSES IN MULTIPLE DANCE DISCIPLINES, WORKSHOPS, OUTREACH PROGRAMS, PERFORMANCE OPPORTUNITIES, AND GUEST ARTIST RESIDENCIES. WE STRENGTHEN ARTS EDUCATION TO ALL LEARNERS BY EXPOSING YOUTH TO CAREERS PATHS THAT ARE NOT ADDRESSED IN TRADITIONAL CLASSROOM SETTINGS & SUPPORT INDIVIDUALS OF ALL AGES AND ABILITIES WHO PERHAPS DID NOT HAVE THIS OPPORTUNITY IN THEIR YOUTH. DANCE FOSTERS & CELEBRATES THE ARTISTIC EXPRESSION OF OUR DIVERSE CULTURES AND COMMUNITIES WHICH RESULT IN ENRICHED VIBRANT HUMAN SPIRITS. WHDT FOSTERS CREATIVITY, SELF-ESTEEM, COURAGE, AND DISCIPLINE THOUGH INDIVIDUAL ATTENTION AND MENTORING RESULTING IN ENRICHED HUMAN SPIRITS AND RESPONSIBLE COMMUNITY CITIZENS. IT IS RESPECTED FOR ITS EXCELLENCE, INN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WEST HAWAII DANCE THEATRE & ACADEMY TRANSFORMS INDIVIDUALS AND BUILDS COMMUNITY BY PROVIDING A COMPREHENSIVE EDUCATIONAL DANCE AND THEATRE PROGRAM ON THE BIG ISLAND OF HAWAII. FOR MORE THAN 30 YEARS, WHDTA'S EXCEPTIONALLY DIVERSE AND FAMILY FRIENDLY PROGRAM HAS INCLUDED DAILY CLASSES IN MULTIPLE DANCE DISCIPLINES, WORKSHOPS, OUTREACH PROGRAMS, PERFORMANCE OPPORTUNITIES, AND GUEST ARTIST RESIDENCIES. WE STRENGTHEN ARTS EDUCATION TO ALL LEARNERS BY EXPOSING YOUTH TO CAREERS PATHS THAT ARE NOT ADDRESSED IN TRADITIONAL CLASSROOM SETTINGS & SUPPORT INDIVIDUALS OF ALL AGES AND ABILITIES WHO PERHAPS DID NOT HAVE THIS OPPORTUNITY IN THEIR YOUTH. DANCE FOSTERS & CELEBRATES THE ARTISTIC EXPRESSION OF OUR DIVERSE CULTURES AND COMMUNITIES WHICH RESULT IN ENRICHED VIBRANT HUMAN SPIRITS. WHDT FOSTERS CREATIVITY, SELF-ESTEEM, COURAGE, AND DISCIPLINE THOUGH INDIVIDUAL ATTENTION AND MENTORING RESULTING IN ENRICHED HUMAN SPIRITS AND RESPONSIBLE COMMUNITY CITIZENS. IT IS RESPECTED FOR ITS EXCELLENCE, INNOVATION AND SOCIAL RESPONSIBILITY BY ADHERING TO THE "FINE" GOALS AND STANDARDS: (F)OSTER CREATIVITY & COURAGE; (I)NSPIRE BY MENTORING AND PERFORMANCE OPPORTUNITIES; (N)URTURE SELF-ESTEEM AND RELATIONSHIPS; AND (E)MPOWER BY DANCE & THEATRE EDUCATION. WHDT STUDENTS GRADUATE TO PURSUE PROFESSIONAL DANCE CAREERS OR DEGREES IN DANCE, THEATRE, AND FINE ARTS. FORMER STUDENTS HAVE RETURNED TO WHDT TO GIVE BACK TO OUR COMMUNITY BY TEACHING, PERFORMING AND PROVIDING ADMINISTRATIVE SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPREHENSIVE, GRADED, EDUCATIONAL DANCE AND THEATRE PROGRAM SERVING STUDENTS THROUGHOUT COMMUNITIES IN WEST HAWAII, INCLUDING A PRE- PROFESSIONAL TRACK, PERFORMANCE OPPORTUNITIES, AND GUEST ARTIST WORKSHOPS. BI-ANNUAL STAGE PERFORMANCES UTILIZE PROFESSIONAL GUEST PERFORMING ARTISTS WHO MENTOR STUDENTS AND PERFORM WITH THEM. PRODUCTIONS HAVE INCLUDED FULL- LENGTH BALLETS, SUCH AS THE NUTCRACKER, GISELLE, DON QUIXOTE, AND SWAN LAKE. EXCERPTS FROM EACH STAGE PERFORMANCE ARE TAKEN TO COMMUNITY VENUES, INCLUDING SENIOR LIVING FACILITIES AND COMMUNITY GATHERING PLACES. DANCE CLASSES AND WORKSHOPS IN BALLET, MODERN JAZZ, AND STREET DANCE FOR VARIOUS STUDENTS IN KONA, WAIMEA, AND KOHALA. PERFORMANCES ARE ALSO AN INTEGRAL PART OF WHDTA'S TRAINING PROGRAM AND ARE A RESULT OF THE GRADED EDUCATIONAL DANCE PROGRAM. THEATRICAL PRODUCTIONS ARE OFFERED TWICE A YEAR AND INCLUDE PROFESSIONAL GUEST ARTISTS. PRODUCTIONS HAVE INCLUDED FULL LENGTH BALLETS SUCH AS "THE NUTCRACKER," "SLEEPING BEAUTY," "DON QUIXOTE," "COPPELIA,- AND "SWAN LAKE," TO NAME A FEW. MINI COMMUNITY OUTREACH PERFORMANCES ARE ALSO SCHEDULED, WHEN POSSIBLE, AT VENUES INCLUDING SENIOR LIVING FACILITIES, SHOPPING CENTERS, AND OTHER COMMUNITY PARTNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS RECEIVES AN ELECTRONIC COPY OF THE FORM 990 TO APPROVE PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY ISSUE RELATIVE TO A CONFLICT OF INTEREST OR PERCEPTION OF A CONFLICT OF INTEREST SHALL BE DETERMINED BY THE BOARD OF DIRECTORS. DIRECTORS SHALL HAVE NO SUBSTANTIAL FINANCIAL INTEREST IN OR BE ENGAGED IN AN OFFICIAL CAPACITY IN ANY BUSINESS UNDERTAKEN BY THE NONPROFIT ORGANIZATION BY WHICH SHE OR HE MAY STAND TO BENEFIT DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED BY INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS SET THROUGH APPROVED INDUSTRY STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF OFFICERS IS DETERMINED BY AN INDEPENDENT RESOLUTION OF THE BOARD OF DIRECTORS. COMPENSATION MUST BE REASONABLE AND GIVEN IN RETURN FOR SERVICES ACTUALLY RENDERED TO OR FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ADMINISTRATIVE SUPPORT 33,716 33,716 0 BOUTIQUE MANAGEMENT 3,000 0 0 CLASS ASSISTANTS 615 0 0 COSTUME DESIGNERS 120 0 0 DANCE ARTIST/EDUCATOR 72,428 0 0 GUEST ARTIST/EDUCATOR 1,863 0 0 PERFORMANCE MANAGEMENT 8,589 0 0 PIANIST 3,100 0 0 SOCIAL MEDIA MANAGER 3,125 0 0 GUEST PERFORMING ARTISTS 12,900 0 0 CHOREOGRAPHER 5,400 0 0 CONTRACT & PROFESSIONAL FEES 8,707 0 0 BEMER SALES/INSTRUCTION 1,122 0 0 GYROTONIC EDUCATOR 58,744 0 0 TOTAL 213,429 33,716 0
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